Receipt Layout Modification

Norwegian Tax Authority requires that the receipts contains the following information.

Sales Receipt Requirements

The table below describes the requirement for the Sales Receipts.

Table -1 Sales Receipt Requirements

Mandatory Element on Sales Receipt	Comments
Document Number and Date	Consecutive number of document (Sales Receipt) and date of the document.
Parties involved	Information about document (Sales Receipt) Issuer and Receiver. Issuer data must contain: the name, address, and organization number (from The Brønnøysund Register Centre (Brønnøysundregistrene) of the enterprise. If the issuer is registered with the VAT Register, organization name shall follow the following convention: the letters “MVA”+registration number. Receiver data must contain identification data.
Date and place of delivery	When and where services were delivered
Sale nature and scope	Services which have been delivered
Specification of taxable and tax-free sales	Taxable and tax-free sales and the sales exempted from VAT shall be listed and added separately. The same applies if taxable turnover tax is calculated at different rates.
Identification of Cash Register	The ID number of the Cash Register System (UWID). It must be a unique identifier that represents the PC Workstation that prints the receipt, it must not be changeable and preferable a combination of letters and numbers. It must be unique to each business location (ship) and within the company's organization (fleet). It must also be unique in the case of Workstation replacement. (suggestion UWID -> XCET_FC_ID + WORKSTATION ID)
Indication that document is a Sales receipt (Salskvittering)	Word 'Salskvittering' must appear at the top of the receipt and are twice as big as “change due” entry on the receipt. It is not permitted to replace the upper case letters with a lower case. The font of the text must be at least 50% larger than the text that of the amount shown.
Indication that Sales receipt is in electronic form (Elektronisk Salskvittering)	If the sales receipt is produced in electronic form, the words "Elektronisk salskvittering" (Electronic sales receipt) must be displayed.
Digital Signature	Each receipt must be electronically signed. The signature shall sign specific data from each receipt and recorded in the Electronic Journal upon finalization of each transaction. Electronic signature of the Sales Receipt must not be printed but it must be stored in Electronic Journal.

Return Receipt Requirements

The layout of Return Receipt is similar to Sales Receipt except the following:

Table -2 Return Receipts Requirement

Mandatory Element on Return Receipt	Comments
Indication that document is a Return Sales receipt (Returkvittering)	Word 'Returkvittering' must appear at the top of the receipt and are twice as big as “change due” entry on the receipt. It is not permitted to replace the upper case letters with a lower case. The font of the text must be at least 50% larger than the text that of the amounts shown.

Mandatory Element on Return Receipt

Comments

Indication that document is a Return Sales receipt (Returkvittering)

Word 'Returkvittering' must appear at the top of the receipt and are twice as big as “change due” entry on the receipt.

It is not permitted to replace the upper case letters with a lower case.

The font of the text must be at least 50% larger than the text that of the amounts shown.

Proforma Receipt Requirements

The layout of the Pro-Forma Receipt is similar to Sales Receipt except the following:

Table -3 Proforma Receipt Requirement

Mandatory Element on Proforma Receipts	Comments
Indication that document is a Pro forma receipt (Foreløpig kvittering)	Phrase 'Foreløpig kvittering – IKKE KVITTERING FOR KJØP' must appear at the top of the receipt and are twice as big as “change due” entry on the receipt. It is not permitted to replace the upper case letters with a lower case. The font of the text must be at least 50% larger than the text of the amount shown.

Mandatory Element on Proforma Receipts

Comments

Indication that document is a Pro forma receipt (Foreløpig kvittering)

Phrase 'Foreløpig kvittering – IKKE KVITTERING FOR KJØP' must appear at the top of the receipt and are twice as big as “change due” entry on the receipt.

It is not permitted to replace the upper case letters with a lower case.

The font of the text must be at least 50% larger than the text of the amount shown.

Delivery Receipt Requirements

The layout of the Delivery Receipts is similar to Sales Receipt, except the following

Table -4 Delivery Receipt Requirement

Mandatory Element on Delivery Receipts	Comments
Indication that document is a Delivery receipt (Utleveringskvittering)	Phrase 'Utleveringskvittering – IKKJE KVITTERING FOR KJØP' must appear at the top of the receipt and are twice as big as “change due” entry on the receipt. It is not permitted to replace the upper case letters with a lower case. The font of the text must be at least 50% larger than the text that shows the amounts.

Mandatory Element on Delivery Receipts

Comments

Indication that document is a Delivery receipt (Utleveringskvittering)

Phrase 'Utleveringskvittering – IKKJE KVITTERING FOR KJØP' must appear at the top of the receipt and are twice as big as “change due” entry on the receipt.

It is not permitted to replace the upper case letters with a lower case.

The font of the text must be at least 50% larger than the text that shows the amounts.